问题 单项选择题

甲厂是一国有企业,因不能清偿到期债务,被几,家债权人诉至法院,某工商银行于1997年8月23日依法向人民法院提起诉讼,要求企业偿还长期拖欠的银行贷款,至1998年4月15日审结,判决甲厂偿还贷款及相应的利息,但还没有执行。某建设银行曾向甲厂提供一笔贷款一直没有收回,故而也于 1998年2月12日诉至法院,至今仍未审结。由于扭亏无望,甲厂意识到破产的结果难以避免,1998年年初的一次厂务会议上决定:考虑到与其有业务合作关系的乙厂的利益,提前偿还其未到期的债务;对拖欠企业职工两个月的工资给予一次性补发;将长期未给职工报销的医疗费给予全部报销;补发工资和报销医疗费的资金通过非正常压价出售企业财产来获得。1998年4月18日甲厂被另一到期得不到清偿的债权人丙厂申请破产,人民法院经审查后,于 4月24日决定受理该破产申请。
请分析该案例并回答下列问题:

以下关于破产债权的表述中正确的是( )。

A.清算费用可以列入破产债权

B.破产债权必须为财产请求权

C.有财产担保的债权在任何情况下都不能被列入破产债权

D.逾期未申报债权的,视为自动放弃债权

答案

参考答案:B

解析:[考点] 破产债权 根据新《企业破产法》第107条第2款的规定,债务人被宣告破产后,债务人称为破产人,债务人财产称为破产财产,人民法院受理破产申请时对债务人享有的债权称为破产债权。可以得出结论,破产财产为人民法院受理破产申请时的债权请求权,而这里的债权主要是“财产的请求权”,故选择B项。A项中的清算费用应当算做破产费用随时支付。 根据第109条的规定,对破产人的特定财产享有担保权的权利人,对该特定财产享有优先受偿的权利。第110条规定,享有本法第109条规定权利的债权人行使优先受偿权利未能完全受偿的,其未受偿的债权作为普通债权;放弃优先受偿权利的,其债权作为普通债权。有财产担保的债权在下列两种情形可以被列入破产债权:(1)行使完优先权后仍有债权未能完全受偿;(2)放弃优先受偿的权利。所以选项C是不正确的。 根据第56条的规定,在人民法院确定的债权申报期限内,债权人未申报债权的,可以在破产财产最后分配前补充申报;但是,此前已进行的分配,不再对其补充分配。为审查和确认补充申报债权的费用,由补充申报人承担。债权人未依照本法规定申报债权的,不得依照本法规定的程序行使权利。可以得出结论,逾期未申报债权的,只是不能依照本法规定的程序行使权利,而不是放弃债权,故选项D错误。

单项选择题
阅读理解

阅读理解。

     You can improve your child's hearing memory considerably(在很大程度上). Once his

hearing memory has been greatly improved, he'll be able to use and remember what he listens

to in class. The success of these suggestions depends upon your ability to use your child's

natural desire to get involved in games he finds simple and fun.

     A good way to begin is to read aloud a sentence from a book suitable for your child's

reading age. Then ask your youngster to repeat the sentence back to you correctly. Next,

reread the sentence, leaving out a particular word. See if your child can identify the word

you left out. At the beginning use only simple sentences. Gradually, increase the length of the

sentences. Make sure you don't rush things along too quickly, or your child may become

discouraged and tired of the game.

     Take your child shopping with you often. He's to remember a list of items you want to buy

in the supermarket. First , ask him to remember only a few things. Then, as he shows increased

ability to remember, make the list longer and longer. Praise him often and warmly when he

shows increased ability to remember things. He'll become proud of his 'good' memory and

will happily play the game.

     Encourage your child to learn easy and short poems. As his ability to do this becomes

stronger, encourage him to remember longer poems. Do the same with songs.

1. The suggestions will be successful if____.

A. you find simple and funny games for your child

B. you can stimulate(激发)your child's interest in the activity

C. you force your child to get involved in more practice

D. you improve your own hearing memory first

2. The purpose of asking your child to repeat what you say is ____.

A. to practice his pronunciation

B. to develop his reading skills

C. to help him remember what he hears

D. to play a simple game he may find fun

3. The third paragraph mainly talks about _____.

A. another way to improve your child's hearing memory

B. how you should take you child shopping with you

C. how to remember the items you want to buy

D. the way you help your child do shopping

4. The last sentence 'Do the same with songs' means you should encourage your child to learn

and remember _____.

A. songs in the same way as he does with poems.

B. poems in the same way as he does with songs

C. the poems and songs which are similar in meaning

D. those songs that have the same meaning as poems

5. Who are the supposed readers of this passage?_____

A. Children.

B. Parents.

C. Teachers.

D. Psychologists